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Financial reporting guides and FAQs

Guides, FAQs and features from ICAEW's Financial Reporting Faculty and other experts offering analysis and commentary on how the UK's exit from the EU affects financial and corporate reporting.

Brexit: Implications of changes to company law on corporate reporting

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The end of the transition period brought into effect changes in company law that have an impact on the preparation of the annual report and accounts. This guide outlines some of the practical implications.

UK Endorsement Board

A short introduction to UKEB and its role in the endorsement and development of IFRS.

UK-adopted IFRS: what will it look like?

10 March 2020: IFRS as adopted by the UK will replace its EU counterpart when the Brexit transition period ends on 31 December. Will this mean significant change for companies currently preparing accounts under EU-adopted IFRS?

2021 UK GAAP Accounts - extract

This factsheet highlights new and modified requirements for preparers of UK GAAP accounts for accounting periods beginning on or after 1 January 2021. It also considers the impact of COVID-19, Brexit and climate-related accounting effects on the financial statements.

2021 IFRS Accounts Extract

This factsheet highlights new and modified requirements for preparers of IFRS accounts. The factsheet deals primarily with new IFRS requirements with mandatory application for annual periods beginning on or after 1 January 2021.